Global Corporate Tax News

Issue 77 - February 2026

The February 2026 Corporate Tax News highlights key developments shaping strategic and compliance priorities for the year ahead, along with an updated chart of 2026 corporate and withholding tax rate changes:

• Budgets: France, India and Singapore released budget updates, with India and Singapore emphasising AI driven economic strategies.
• Pillar Two: This issue includes an analysis of the Pillar Two implications for real estate companies and a global quarterly update on Pillar Two activity.
• Tax treaty policy: The OECD has updated its model treaty, affecting natural resource activities and entities in Gulf Cooperation Countries. India’s Supreme Court issued a notable decision on tax residency certificates, a German court strengthened treaty based relief for recipients of US dividends and Indonesia aligned its guidance more closely with OECD BEPS standards, introducing enhanced substance and anti abuse requirements.
• Tax reform: Cyprus enacted a broad reform package that increases the corporate tax rate and updates several corporate tax rules. Japan’s proposed 2026 tax reform also signals changes aimed at bolstering competitiveness and economic growth.
• Regulatory updates: Authorities continue to reinforce transparency, oversight and investor protection, with updates included for Brazil, China, Denmark and Qatar.

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Source: BDO Global